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2013年财政部楼继伟部长在一次工作会议中谈到,“管理会计是我国的短板,通过发展管理会计可以打造我国会计的升级版”。财政是国家治理的基础和重要支柱,会计是财政的组成部分。那么可以理解为,会计是国家治理的基础和重要支柱的一部分。由此,管理会计被上升到国家层面。近两年,管理会计的受关注度直线上升,成为国家大力建设完善、实务界重点规范实践、理论界热烈探讨研究的对象。2014年4月,对外经济贸易大学联合美国管理会计师协
In 2013, Minister Lou Jiwei of the Ministry of Finance mentioned in a working conference that “management accounting is a short board in our country and can be used to create an upgraded version of accounting in our country through the development of management accounting.” Finance is the foundation and important pillar of state governance. Accounting is an integral part of finance. It can be understood, then, that accounting is part of the foundations and important pillars of state governance. As a result, management accounting is raised to the national level. In the recent two years, the attention of management accounting has risen linearly. It has become the object of vigorous construction and practical practice in the country, and heated discussions of the theoretical circles in theory. In April 2014, the University of International Business and Economics joined the United States Management Accountant Association